Académique Documents
Professionnel Documents
Culture Documents
of Cooperatives in the
City of Mandaue and the
Municipality of Consolacion
Alabado, Krista
Marie
Bagarinao, Diojie
Bargio, Cristine
Jane
Cabueas, Sandra
Mae
AC
527PR
Estan,
Trisha Ann
4:30-6:00
MW
Luague, Eldrid
RATIONALE
MAIN PROBLEM
The purpose of the study is to
investigate
the
implementation
of
International
Financial
Reporting
Standards (IFRS) for Small and Medium
Enterprises (SMEs) of the selected
cooperatives in Mandaue City and
Consolacion in order to provide an
accounting industry guide for the
cooperative industry.
STATEMENT OF THE
PROBLEM
SUBPROBLEMS
1. Describe the profile of SMEs in terms of:
1.1 Total Assets
1.2 Profitability
1.3 Number of years
2. Identify the current standards in accounting being
implemented, in terms of:
2.1 Financial Statements Presentation;
2.2 Statement of Financial Position;
2.3 Statement of Comprehensive Income and Income
Statement;
2.4 Statement of Changes in Members Contribution;
2.5 Statement of Cash Flows;
2.6 Notes to the Financial Statements; and,
2.7 Accounting Policies, Estimates and Errors
3. Based on the findings, the study will propose an accounting
industry guide for cooperatives
LITERATURE
REVIEW OF RELATED
LITERATURE
REVIEW OF RELATED
LITERATURE
THEORETICAL FRAMEWORK
CONCEPTUAL FRAMEWORK
RESEARCH
ENVIRONMENT
RESEARCH SUBJECT
RESEARCH
INSTRUMENT
Gathering of Data
Treatment of Data
RESEARCH
PROCEDURES
EXPECTED THESIS
OUTPUT